PINAKI CHANDRA GHOSE, J. - (1.) THIS appeal is directed against a Judgment and/or order dated 30th September, 2008 passed by the Hon'ble Single Judge in a writ petition being W.P. No. 1970 of 2004. The writ petition was filed before the writ petitioner/appellant herein.
(2.) THE writ petition was filed by the writ petitioner praying for the following orders: "(a) A writ in the nature of mandamus be issued directing and/or commanding the respondents to forthwith cancel, rescind and/or recall the purported decision of the respondent No. 1 contained in the letter dated 30th May, 2003 and 23rd June 2003 being in Annexure "P-20" hereto and the purported observation of the respondent No. 2 in his letter dated 24th May 2003 that the tea plantation is not an industry and contained in annexure "P-19" hereto and act according to law; (b) A writ in the nature of mandamus do issue directing and/or commanding the respondents to forthwith consider and admit the claim of the petitioner on account of state capital investment subsidy on capital investment made in the tea plantation as well as interest subsidy and intimate the mode of disbursement thereof to the petitioner in pursuance of the West Bengal Incentive Scheme 2000 and act according to law; (c) An order and/or direction be given to the respondents to produce all relevant records relating to the purported decision of the respondent No. 1 contained in the letters dated 30th May 2003 and 23rd June, 2003 being in Annexure "P-20" hereto and the purported observation of the respondent No. 2 in his letter dated 24th May 2004 that the tea plantation is not an industry and contained in annexure "P-19". So that the same maybe quashed and/or set aside and conscionable justice is rendered; (d) A writ in the nature of prohibition do issue prohibiting and restraining the respondents, their servants and agents from acting upon or giving any effect or further effect to the purported decision of the respondent No. 1 contained in the letters dated 30th May 2003 and 23rd June 2003 being Annexure "P-20" hereto and the purported observation of the respondent No. 2 in his letter dated 24th May 2004 that the tea plantation is not an industry and contained in annexure "P-19" hereto and from refusing or denying the claim of the petitioner on account of state capital investment subsidy in respect of the investments made in the tea plantation and interest subsidy under the West Bengal Incentive Scheme 2000. (e) Rule Nisi in terms of prayers (a), (b), (c) and (d) and (f) Injunction restraining the respondents from acting upon or giving any effect or further effect to the purported decision of the respondent No. 1 contained in the letters dated 30th May 2003 and 23rd June 2003 being Annexure "P-20" hereto and the purported observation of the respondent No. 2 in his letter dated 24th May 2004 that the tea plantation is not an industry and contained in annexure "P-19" hereto. (g) An order directing the respondents to forthwith consider and admit the claim of the Petitioner on account of state capital investment subsidy on capital investment made in the tea plantation as well as 4 interest subsidy and additional interest subsidy and intimate the mode of disbursement thereof to the petitioner in pursuance of West Bengal Incentive Scheme, 2000 and act according to law; (h) Ad-interim order in terms of prayers (f) and (g) above; (i) Costs of and incidental to this application be paid by the respondents; (j) Such further or other order or orders made and direction or direction be given as to this Hon'ble Court may deem fit and proper." After hearing the parties the Hon'ble Single Judge was pleased to dismiss the said writ petition. Being aggrieved and dissatisfied with the said judgment and order dated 30th September, 2008 the present appeal has been filed. The facts of the case briefly are as follows: The writ petitioner Abhijit Tea Company Private Limited owned a tea estate known as Raja Tea Estate. The company inter alia carries on its business for plantation of tea at the said tea estate and further set up a tea manufacturing and processing factory at the said tea estate. For the purpose of promotion and growth of industries, the State of West Bengal formulated an Incentive Scheme known as West Bengal Incentive Scheme 2000 (hereinafter referred to as "the said Scheme"). The said scheme came into force from 1st January, 2000 and was valid for a period of five years, i.e. 31st December, 2004. The company decided to avail of the benefits under the said scheme. For such reason the company expanded the yield of its tea plantation from 7.5 lac kgs. to 10 lac kgs. per annum by undertaking new plantation and filling of the vacancies in the existing plantations and also by expanding the capacity of the factory for manufacturing and processing tea from 7 lac kgs. to 10 lac kgs. per annum by installing new plant and machinery. The said scheme was available to the units who have obtained acknowledgements in the prescribed form from the Secretariat for Industrial Assistance, Ministry of Industry, Government of India. Under the said scheme it has been specifically stated that the incentive is not available to the industries mentioned in the Negative List. Under the said scheme the territory of the State of West Bengal had been classified into three zones and/or groups. The District of Jalpaiguri falls under Group - C Zone. The subsidy available under Group C has been specifically mentioned under Clauses - 8, 9 and 15(2) of the said Scheme. It is the case of the writ petitioner/appellant that the writ petitioner was entitled to get the benefit under the said scheme. Accordingly, the writ petitioner applied to the authorities for obtaining certificates required under the said scheme. In pursuance of such application, the appellant received acknowledgement from the Secretariat for Industrial Assistance, Ministry of Industry, Government of India and thereafter the company applied before the Director of Industries on 8th October, 2001 for registration and for issuance of eligibility certificate under the said scheme. On 19th October, 2001 the Director of Industries, West Bengal issued requisite certificate of registration under the said scheme to the company. Thereafter, West Bengal Industrial Development Corporation Limited (WBIDC) forwarded eligibility certificate under the said scheme to the company. The said eligibility certificate clearly provides tea plantation as an item of manufacture. Subsequent thereto, the writ petitioner invested substantial amount in respect of said two expansion projects to the tune of Rs.283.04 lacs. The said investment of Rs.283.04 lacs was met by the writ petitioner in the following manner : "(a) Term loan from Bank of India Rs.150.00 lacs (b) Unsecured loan from third parties Rs.70.00 lacs ( c) Internal accruals and investments Rs.62.28 lacs By promoters/shareholders TOTAL Rs.283.04."
(3.) ON 18th June, 2002 the company made an application to WBIDC for disbursement of State Capital Investment Subsidy of 25% of the total invested amount of Rs.283.04 lacs amounting to Rs.70.76 lacs along with necessary documents including certificate from a Chartered Accountant. It is the case of the appellant/writ petitioner that the company paid interest of Rs.24,78,528/- to the Bank of India and the company made an application to WBIDC for disbursement of interest subsidy amounting to Rs.12,39.264/- and it is entitled to interest subsidy of 50%. Thereafter, WBIDC processed the application of the company and agreed to grant subsidy of 25% on the capital investment of Rs.181.97 lacs. It is further the case of the writ petitioner that WBIDC admitted the claim of the writ petitioner for capital investment subsidy only on the project relating to expansion of the factory but did not take any action on the claim on account of tea plantation. It is further the case of the appellant/writ petitioner that the tea plantation is an industrial activity and issued acknowledgement dated 17th January, 2002. It is contended that the agro and food processing industries is covered under the said scheme and tea industry being an agro-based industry is also covered by the said scheme. It is further the case of the appellant/writ petitioner that tea plantation is not an annual crop. It takes a couple of years to nurture and develop the tea plantation and green tea leaves are plucked only from the development the tea plantation. Therefore, cost and expanses incurred in planting, nurturing developing tea plantation are capitalized and shown as fixed assets in the Balance Sheets of the tea company.;